The influence of leadership styles on learning capacity and budget use: a study in agro-industrial cooperatives

Detalhes bibliográficos
Autor(a) principal: Silva, Elvis Joel Rodrigues da
Data de Publicação: 2024
Outros Autores: Toigo, Leandro Augusto, Martins, Vinicius Abílio, Santos, Edicreia Andrade dos
Tipo de documento: Artigo
Idioma: eng
Título da fonte: Revista Ambiente Contábil
Texto Completo: https://periodicos.ufrn.br/ambiente/article/view/34958
Resumo: Purpose: To investigate the influences of leadership styles on learning capacity and on the types of business budget use in agro-industrial cooperatives. Methodology: It is a descriptive investigation, characterized as quantitative, and as a survey, with the application of the statistical technique of structural equations modeling with partial least squares estimation using SmartPLS software. Results: It was possible to verify that (i) transactional leadership had a positive influence on the diagnostic use of the budget; (ii) organizational learning capacity as a mediator of transformational leadership in the interactive use of the budget presented the expected result; (iii) transformational leadership showed a positive meaning in organizational learning; (iv) organizational learning capacity had a positive meaning in the interactive use of the budget. Contributions of the Study: This research contributed to show that the manager's role goes beyond elaborating, applying and accompanying the organization. It is necessary to channel efforts or demand time for the management process, since the collaborators perceive their importance and contribute effectively when engaged with the organization in which they work; it was possible to verify that the style of the leader has a significant influence on the use of the referred tool and that this can be a great ally if well developed.
id UFRN-3_9405ac5cde7ce4b53bf537f1c8c3634f
oai_identifier_str oai:periodicos.ufrn.br:article/34958
network_acronym_str UFRN-3
network_name_str Revista Ambiente Contábil
repository_id_str
spelling The influence of leadership styles on learning capacity and budget use: a study in agro-industrial cooperativesThe influence of leadership styles on learning capacity and budget use: a study in agro-industrial cooperativesThe influence of leadership styles on learning capacity and budget use: a study in agro-industrial cooperativesLeadership Styles. Learning Capacity. Use of Diagnostic Budgeting. Use of Interactive Budgeting.The influence of leadership styles on learning capacityEstilos de liderazgo; Capacidad de aprendizaje; Uso del Presupuesto de Diagnóstico; Uso del presupuesto interactivo.Estilos de liderança. Capacidade de Aprendizagem. Uso do Orçamento Diagnóstico. Uso do Orçamento Interativo.Purpose: To investigate the influences of leadership styles on learning capacity and on the types of business budget use in agro-industrial cooperatives. Methodology: It is a descriptive investigation, characterized as quantitative, and as a survey, with the application of the statistical technique of structural equations modeling with partial least squares estimation using SmartPLS software. Results: It was possible to verify that (i) transactional leadership had a positive influence on the diagnostic use of the budget; (ii) organizational learning capacity as a mediator of transformational leadership in the interactive use of the budget presented the expected result; (iii) transformational leadership showed a positive meaning in organizational learning; (iv) organizational learning capacity had a positive meaning in the interactive use of the budget. Contributions of the Study: This research contributed to show that the manager's role goes beyond elaborating, applying and accompanying the organization. It is necessary to channel efforts or demand time for the management process, since the collaborators perceive their importance and contribute effectively when engaged with the organization in which they work; it was possible to verify that the style of the leader has a significant influence on the use of the referred tool and that this can be a great ally if well developed.Objetivo: Investigar las influencias de los estilos de liderazgo en la capacidad de aprendizaje y los tipos de uso del presupuesto empresarial en las cooperativas agroindustriales. Metodología: Es una investigación descriptiva, en cuanto a los objetivos, relevamiento de campo o encuesta, en cuanto a los procedimientos, es cuantitativa con la aplicación de la técnica estadística modelación de ecuaciones estructurales con estimación por mínimos cuadrados parciales a través de SmartPLS. Resultados: Se pudo verificar que (i) el liderazgo transaccional influyó positivamente en cuanto al uso diagnóstico del presupuesto; (ii) la capacidad de aprendizaje organizacional como mediador del liderazgo transformacional en el uso interactivo del presupuesto presentó el resultado esperado; (iii) el liderazgo transformacional mostró un significado positivo en el aprendizaje organizacional; (iv) la capacidad de aprendizaje organizacional tuvo un significado positivo en el uso interactivo del presupuesto. Contribuciones del Estudio: Esta investigación contribuyó a mostrar que el rol del gerente va más allá de elaborar, aplicar y acompañar la organización; Es necesario canalizar esfuerzos o demandar tiempo para el proceso de gestión, una vez que los colaboradores perciben su importancia y contribuyen de manera efectiva al comprometerse con la organización en la que se desempeñan, se pudo verificar que el estilo del líder influye significativamente en la uso de la referida herramienta y que esta puede ser una gran aliada se desarrollarán dos gestores.Objetivo: Investigar as influências dos estilos de liderança na capacidade de aprendizado e nos tipos do uso do orçamento empresarial em cooperativas agroindustriais. Metodologia: Trata-se de uma pesquisa descritiva, quanto aos objetivos, de levantamento de campo ou survey, no tocante aos procedimentos, é quantitativa com aplicação da técnica estatística modelagem de equações estruturais com estimação por mínimos quadrados parciais por meio do SmartPLS. Resultados: Foi possível constatar que (i) a liderança transacional apresentou influência positiva com relação ao uso diagnóstico do orçamento; (ii) a capacidade de aprendizagem organizacional como mediadora da liderança transformacional no uso interativo do orçamento apresentou o resultado esperado; (iii) a liderança transformacional apresentou significância positiva na aprendizagem organizacional; (iv) a capacidade de aprendizagem organizacional teve significância positiva no uso interativo do orçamento. Contribuições do Estudo: Esta pesquisa contribuiu para evidenciar que o papel do gestor vai além de elaborar, aplicar e acompanhar o orçamento; ele precisa canalizar esforços ou demandar tempo para o processo de gestão, uma vez que os colaboradores percebem a sua importância e contribuem de forma efetiva quando engajados com a organização em que trabalham, foi possível verificar que o estilo do líder tem influência significativa na utilização da referida ferramenta e que esta pode ser uma grande aliada dos gestores se bem desenvolvida.Portal de Periódicos Eletrônicos da UFRN2024-01-02info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://periodicos.ufrn.br/ambiente/article/view/3495810.21680/2176-9036.2024v16n1ID34958REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 16 No. 1 (2024): Jan./Jun.REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 16 Núm. 1 (2024): Jan./Jun.REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036; v. 16 n. 1 (2024): Jan./Jun.2176-903610.21680/2176-9036.2024v16n1reponame:Revista Ambiente Contábilinstname:Universidade Federal do Rio Grande do Norte (UFRN)instacron:UFRNenghttps://periodicos.ufrn.br/ambiente/article/view/34958/18184Copyright (c) 2024 REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036http://creativecommons.org/licenses/by-nc-sa/4.0info:eu-repo/semantics/openAccessSilva, Elvis Joel Rodrigues da Toigo, Leandro Augusto Martins, Vinicius Abílio Santos, Edicreia Andrade dos 2024-01-05T11:16:46Zoai:periodicos.ufrn.br:article/34958Revistahttps://periodicos.ufrn.br/ambientePUBhttps://periodicos.ufrn.br/ambiente/oai||prof.mauriciocsilva@gmail.com2176-90362176-9036opendoar:2024-01-05T11:16:46Revista Ambiente Contábil - Universidade Federal do Rio Grande do Norte (UFRN)false
dc.title.none.fl_str_mv The influence of leadership styles on learning capacity and budget use: a study in agro-industrial cooperatives
The influence of leadership styles on learning capacity and budget use: a study in agro-industrial cooperatives
The influence of leadership styles on learning capacity and budget use: a study in agro-industrial cooperatives
title The influence of leadership styles on learning capacity and budget use: a study in agro-industrial cooperatives
spellingShingle The influence of leadership styles on learning capacity and budget use: a study in agro-industrial cooperatives
Silva, Elvis Joel Rodrigues da
Leadership Styles. Learning Capacity. Use of Diagnostic Budgeting. Use of Interactive Budgeting.
The influence of leadership styles on learning capacity
Estilos de liderazgo; Capacidad de aprendizaje; Uso del Presupuesto de Diagnóstico; Uso del presupuesto interactivo.
Estilos de liderança. Capacidade de Aprendizagem. Uso do Orçamento Diagnóstico. Uso do Orçamento Interativo.
title_short The influence of leadership styles on learning capacity and budget use: a study in agro-industrial cooperatives
title_full The influence of leadership styles on learning capacity and budget use: a study in agro-industrial cooperatives
title_fullStr The influence of leadership styles on learning capacity and budget use: a study in agro-industrial cooperatives
title_full_unstemmed The influence of leadership styles on learning capacity and budget use: a study in agro-industrial cooperatives
title_sort The influence of leadership styles on learning capacity and budget use: a study in agro-industrial cooperatives
author Silva, Elvis Joel Rodrigues da
author_facet Silva, Elvis Joel Rodrigues da
Toigo, Leandro Augusto
Martins, Vinicius Abílio
Santos, Edicreia Andrade dos
author_role author
author2 Toigo, Leandro Augusto
Martins, Vinicius Abílio
Santos, Edicreia Andrade dos
author2_role author
author
author
dc.contributor.author.fl_str_mv Silva, Elvis Joel Rodrigues da
Toigo, Leandro Augusto
Martins, Vinicius Abílio
Santos, Edicreia Andrade dos
dc.subject.por.fl_str_mv Leadership Styles. Learning Capacity. Use of Diagnostic Budgeting. Use of Interactive Budgeting.
The influence of leadership styles on learning capacity
Estilos de liderazgo; Capacidad de aprendizaje; Uso del Presupuesto de Diagnóstico; Uso del presupuesto interactivo.
Estilos de liderança. Capacidade de Aprendizagem. Uso do Orçamento Diagnóstico. Uso do Orçamento Interativo.
topic Leadership Styles. Learning Capacity. Use of Diagnostic Budgeting. Use of Interactive Budgeting.
The influence of leadership styles on learning capacity
Estilos de liderazgo; Capacidad de aprendizaje; Uso del Presupuesto de Diagnóstico; Uso del presupuesto interactivo.
Estilos de liderança. Capacidade de Aprendizagem. Uso do Orçamento Diagnóstico. Uso do Orçamento Interativo.
description Purpose: To investigate the influences of leadership styles on learning capacity and on the types of business budget use in agro-industrial cooperatives. Methodology: It is a descriptive investigation, characterized as quantitative, and as a survey, with the application of the statistical technique of structural equations modeling with partial least squares estimation using SmartPLS software. Results: It was possible to verify that (i) transactional leadership had a positive influence on the diagnostic use of the budget; (ii) organizational learning capacity as a mediator of transformational leadership in the interactive use of the budget presented the expected result; (iii) transformational leadership showed a positive meaning in organizational learning; (iv) organizational learning capacity had a positive meaning in the interactive use of the budget. Contributions of the Study: This research contributed to show that the manager's role goes beyond elaborating, applying and accompanying the organization. It is necessary to channel efforts or demand time for the management process, since the collaborators perceive their importance and contribute effectively when engaged with the organization in which they work; it was possible to verify that the style of the leader has a significant influence on the use of the referred tool and that this can be a great ally if well developed.
publishDate 2024
dc.date.none.fl_str_mv 2024-01-02
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv https://periodicos.ufrn.br/ambiente/article/view/34958
10.21680/2176-9036.2024v16n1ID34958
url https://periodicos.ufrn.br/ambiente/article/view/34958
identifier_str_mv 10.21680/2176-9036.2024v16n1ID34958
dc.language.iso.fl_str_mv eng
language eng
dc.relation.none.fl_str_mv https://periodicos.ufrn.br/ambiente/article/view/34958/18184
dc.rights.driver.fl_str_mv http://creativecommons.org/licenses/by-nc-sa/4.0
info:eu-repo/semantics/openAccess
rights_invalid_str_mv http://creativecommons.org/licenses/by-nc-sa/4.0
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Portal de Periódicos Eletrônicos da UFRN
publisher.none.fl_str_mv Portal de Periódicos Eletrônicos da UFRN
dc.source.none.fl_str_mv REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 16 No. 1 (2024): Jan./Jun.
REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 16 Núm. 1 (2024): Jan./Jun.
REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036; v. 16 n. 1 (2024): Jan./Jun.
2176-9036
10.21680/2176-9036.2024v16n1
reponame:Revista Ambiente Contábil
instname:Universidade Federal do Rio Grande do Norte (UFRN)
instacron:UFRN
instname_str Universidade Federal do Rio Grande do Norte (UFRN)
instacron_str UFRN
institution UFRN
reponame_str Revista Ambiente Contábil
collection Revista Ambiente Contábil
repository.name.fl_str_mv Revista Ambiente Contábil - Universidade Federal do Rio Grande do Norte (UFRN)
repository.mail.fl_str_mv ||prof.mauriciocsilva@gmail.com
_version_ 1799770190855012352